Service tax query

It is taxable service and also will be calculat under head RCM. So that both are liable to pay service tax i.e. provider or receipaint but also given the benifit of SSI i.e. 10 lakh.

Plz raised your other question if you having in thsi regard.

in my view, in case of sponsorship services the recepient is liable to pay tax on the amount...and under RCM the payer of service tax will not get any basic exemption of 10 lakhs .

By way of sponsorship services provided or agreed to be provided to anybody corporate or partnership firm located in the taxable territory, in this case service recipient are liable to pay service tax on 100%, otherwise service providers are liable to pay service tax. No need to pay service tax on donation.